2019 (7) TMI 2000

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....RDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 26.12.2016passed by the learned Commissioner of Income Tax (Appeals)-41, New Delhi("Ld. CIT(A)"), the assessee, namely M/s Spice Jet Limited filed this appeal in respect of the assessment year 2012-13 2. Brief facts of the case are that the assessee company has been incorporated under the Companies Act, 1956 and has been engag....

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....ore, the assessee was liable to withhold tax therefrom under such section; and that because of the failure on the part of the assessee to withhold tax under section 194 H of the Act, the assessee was treated as "assessee in default" under section 201(1)/(1A) of the Act, and determined the tax liability of the assessee at Rs.2,13,72,840/- for the financial year 2012-13, while simultaneously making ....

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....ia (2002) 257 ITR 202 and Allahabad High Court in the case of Chief Treasury Officer vs. Union of India (2013) 355 ITR 484 were considered, by way of impugned order, held that the customer by making payment through credit card, directs the credit card provider to make payment and the credit card provider of the bank does not render any service to the assessee, but the bank for promoting its own bu....

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....oordinate Benches of this Tribunal in assessee's own case for the Assessment Years 2011-12 and 2012-13 in ITA Nos. 4226/Del/2014 and 6103/Del/2015 by orders dated 22.4.2019 and 28.2.2019 respectively answered the issue in favour of the assessee. 8. We have gone through the record in the light of the submissions made on either side. It's not the case of the Revenue that the decision of the Hon'b....